IOWA CITY, Iowa (AP) — An audit report says an outgoing county sheriff in Iowa used his final days in office to send himself to a training conference and to buy a “retired Sheriff” badge that would allow him to carry a concealed weapon in all 50 states.

The report issued Tuesday by the State Auditor says that former Poweshiek County Sheriff Tom Sheets made excessive fuel purchases and improperly kept thousands of dollars in fees he collected for teaching gun permit classes.

All the while, the report says the department was mistakenly underbilling inmates for room and board by more than $290,000 over a three-year period.

After Sheets lost re-election in 2012, he sent himself and his chief deputy to an annual training event in Des Moines.